in a note, citi says it's expecting more firms to pay a special dividend before year end. among the possible they named, best buy and walgreens. >> all right, mary. thanks so much. speaking of dividends, if these tacks go up because of any possible tax changes next year, warren buffett may not be the only one getting hurt. >> cnbc.com's senior writer jeff cox says ordinary americans would be impacted as well. jeff, what's at stake here? how can higher dividend rates hurd ordinary investors? >> how about if you own a blue chip stock? how about if you have a 401 k? in any of these cases, you could face direct or indirect hits from potential, as mary just pointed out, dividend tax rates. as i point out here, dividends aren't just for rich people. it's not just mitt romney and warren buffett. the damage is spread around. the downside risk to this is very steep, hearing a lot of talk about folks wanting to do some other things. diversification getting out of these dividend paying stocks and into things like corporate bonds and munis. forget about the fiscal cliff for now. the i